The FAB addresses a need for interim
guidance pending the adoption of regulations or other guidance under section
101(f) of ERISA, as amended by MAP-21, and sets forth technical questions and
answers and provides a model supplement that plan administrators may use to
discharge their MAP-21 disclosure obligations.

According to the notice, an
estimated 12,000 single-employer plans covering approximately 33.5 million
participants and beneficiaries are subject to the new disclosure requirements.
Many of these plans must furnish their first annual funding notice under the new
law no later than April 30, 2013.